In addition to enhancing voluntary compliance, another function of penalties is to:

A. Provide an additional revenue stream.

B. Close the Tax Gap.

C. Promote sound tax administration by deterring noncompliance.

D. Both B and C

Request penalty abatement when:

Your client has filed and paid all taxes for the past three years.

Unforeseen circumstances that were outside your client's control prevented compliance.

Your client made every reasonable effort to file an accurate tax return.

All of the above.